Processed Frozen Shrimp Packed in Individual Printed/Plain Pouches falls within ‘Pre-Packaged and Labelled’ Category, Export attracts GST: AAR [Read Order]

The bench observed that the GST would be applicable on the supply of pre-packaged and labelled shrimps up to 25 kgs, irrespective of the fact whether it is meant for domestic supplies or for export
Authority for Advance Ruling Tamil Nadu - Tamil Nadu AAR - labelled category export attracts GST - taxscan

The Authority for Advance Ruling (AAR), Tamil Nadu, ruled that processed frozen shrimps, when packed in individual printed or plain pouches or boxes, fall under the ‘pre-packaged and labelled’ category. This classification has significant implications for exporters, as it brings these products under the ambit of the Goods and Services Tax (GST). The applicant, M/s…

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